DISKWRITER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DISKWRITER
Largest movements
- Cash +€32,359
up €32,359 (+56.4%), from €57,364 to €89,723
mainly Net result for the year (+€27,682) and Tax, wage and social debts (+€6,258)
- Tangible fixed assets +€5,384
up €5,384 (+50.7%), from €10,626 to €16,010
of which Furniture and vehicles: +€7,005
- Receivables within one year -€2,692
down €2,692 (-46.0%), from €5,852 to €3,159
of which Trade receivables: -€2,591
- Profit (loss) carried forward +€27,682
up €27,682 (+41.8%), from €66,166 to €93,848
- Tax, wage and social debts +€6,258
up €6,258 (+188.5%), from €3,320 to €9,578
- Short-term financial debts +€1,338
up €1,338 (+553.7%), from €242 to €1,580
- Trade debts -€1,112
down €1,112 (-100.0%), from €1,112 to €0
- Gross operating margin +€38,392
up €38,392 (+1252.1%), from €3,066 to €41,458
- Taxes +€7,495
up €7,495 (+7800.7%), from €96 to €7,591
- Depreciation +€1,255
up €1,255 (+29.6%), from €4,237 to €5,492
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,347 | €110,436 | +€35,090 | +46.6% |
| Fixed assets | 21/28 | €10,626 | €16,010 | +€5,384 | +50.7% |
| Tangible fixed assets | 22/27 | €10,626 | €16,010 | +€5,384 | +50.7% |
| Plant, machinery and equipment | 23 | €4,486 | €2,865 | -€1,621 | -36.1% |
| Furniture and vehicles | 24 | €6,140 | €13,145 | +€7,005 | +114.1% |
| Current assets | 29/58 | €64,721 | €94,427 | +€29,706 | +45.9% |
| Amounts receivable within one year | 40/41 | €5,852 | €3,159 | -€2,692 | -46.0% |
| Trade receivables | 40 | €5,627 | €3,036 | -€2,591 | -46.0% |
| Other amounts receivable | 41 | €224 | €123 | -€101 | -45.1% |
| Cash at bank and in hand | 54/58 | €57,364 | €89,723 | +€32,359 | +56.4% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,544 | +€39 | +2.6% |
| Total equity and liabilities | 10/49 | €75,347 | €110,436 | +€35,090 | +46.6% |
| Equity | 10/15 | €67,166 | €94,848 | +€27,682 | +41.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,166 | €93,848 | +€27,682 | +41.8% |
| Amounts payable | 17/49 | €8,180 | €15,588 | +€7,408 | +90.6% |
| Amounts payable within one year | 42/48 | €8,180 | €15,588 | +€7,408 | +90.6% |
| Financial debts | 43 | €242 | €1,580 | +€1,338 | +553.7% |
| Credit institutions | 430/8 | €242 | €1,580 | +€1,338 | +553.7% |
| Trade debts | 44 | €1,112 | €0 | -€1,112 | -100.0% |
| Suppliers | 440/4 | €1,112 | €0 | -€1,112 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,320 | €9,578 | +€6,258 | +188.5% |
| Taxes | 450/3 | €3,320 | €9,578 | +€6,258 | +188.5% |
| Other amounts payable | 47/48 | €3,507 | €4,430 | +€923 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,237 | €5,492 | +€1,255 | +29.6% |
| Other operating charges | 640/8 | €167 | €520 | +€353 | +211.7% |
| Gross operating margin | 9900 | €3,066 | €41,458 | +€38,392 | +1252.1% |
| Operating profit (loss) | 9901 | -€1,338 | €35,446 | +€36,784 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €121 | €173 | +€52 | +43.0% |
| Recurring financial charges | 65 | €121 | €173 | +€52 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,459 | €35,273 | +€36,732 | |
| Income taxes | 67/77 | €96 | €7,591 | +€7,495 | +7800.7% |
| Profit (loss) for the period | 9904 | -€1,555 | €27,682 | +€29,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,555 | €27,682 | +€29,237 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.